Supreme Court of India
Parekh Wadilal Jivanbhai v. Commissioner of Income Tax, M. P. Nagpur and Bhandara, Nagpur
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
2 Supreme Court benches have cited this judgment.
What the Court ordered
We hold that the assessee-firm was entitled to be registered under s. 26A of the Act for the assessment year 1953-54 and the question referred to the High Court must be answered in the affirmative and in favour of the assessee-firm.
Judgment, page 6
Where later benches applied it
- 1997 M/s. Progressive Financers v. The Commissioner of Income Tax, Madras
- 1985 Life Insurance Corporation of India v. Escorts Ltd, & Ors.
Of those, 2 mentioned
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